Since 1977, the importance of internal control evaluation (ICE) has increased due to passage of the Foreign Corrupt Practices Act, the Federal Deposit Insurance Corporation Improvement Act, and other regulatory initiatives. Traditional audit approaches structure the description and documentation...

There has been significant discussion in artificial intelligence and expert systems concerning different representation systems for complex domain knowledge. This article discusses the strengths, weaknesses and psychological validity of two common systems, associational or rule‐ and...